Improvement of tax accounting

It is provided that the system of tax accounting will be organized by each taxpayer independently, and the order of conducting tax accounting is established by the taxpayer in the accounting policies for the taxation formed according to PBU 1/2008 "Accounting policies of the organization".

The organization has to, proceeding, from the approved legislative rules of a message two systems of the account: system of accounting according to federal laws on the organizations defined organizationally – a legal form and the Federal law "About Accounting", and system of tax accounting according to gl.25 the Tax Code of the Russian Federation.

Tax accounting represents system of synthesis of information for definition of tax base.

To note that tax accounting is an integral part of the accounting of the organization and plays an important role, both performed by tax obligations, and in tax planning.

Introduction of tax accounting is required for formation of reliable information about the accounting of operations for the taxation at the enterprise. There are various approaches for formation and streamlining of data about an order of conducting tax accounting. It is possible to refer maintaining the parallel account and creation of tax accounting on the basis of accounting to them.

The main advantage of parallel conducting tax accounting is absolute independence of changes in rules of conducting accounting. This method assumes entering of the same primary documents in registers different, untied among themselves. Formation of tax base and filling of the declaration is carried out on the basis of independent tax registers.

It is possible to refer bulkiness of documentation in system of maintaining the account to shortcomings of this method, duplication of data of accounting which results in massiveness of registers of tax accounting, lack of coherence of data of tax and accounting accounts and as a result labor-intensive process of the account.

It follows from this that creation of this system of tax accounting will lead to the irrational growth of expenses, to inaccuracy of data of tax accounting, to slower organization of the account and its timeliness. The organization has the right to establish an order of conducting tax accounting independently. In most cases the organizations for formation of tax data use data of accounting.

Tax accounting needs to be built on information base of accounting. Development of tax registers at the enterprise is the basic of the moments in tax accounting. It is rather labor-consuming and not fulfilled methodology. To avoid a mistake at the accounting of the organization expand staff of accounts department, equip them with technical means and send to advanced training courses. Nevertheless, even such measures aren't always justified, and the organization is forced to resort to auditor firms.

Today there is not a small number of the computer programs allowing to facilitate tax accounting. The most popular is the program "1C: Accounts department of the enterprise". This program structures all data on conducting activity at the enterprise, processes primary documents, all financial and economic statements, thereby facilitates human work and almost completely brings to naught mistakes in calculations.

First of all in my opinion, it is necessary to develop book of accounts of tax accounting expediently. Accounts have to have names and numbers other than accounts of accounting that will promote to emergence of new correspondence of accounts. What will significantly facilitate maintaining the account in the large organizations.

Secondly it is necessary to transform a method of double record to threefold. That is to reflect the sums in the debit, the credit and at once to calculate a tax. Such method will allow to accelerate and as a result to optimize tax accounting.

In the third among the firms which are engaged in development of the software for needs of accounting at the enterprises and in the organizations in the Russian Federation the leading positions are taken by 1C. It is confirmed also by statistical data: about 32% of the market of accounting programs belong to this firm.

The system of tax accounting realized in standard registration decisions for "1C: The enterprise", allows to create automatically data of tax accounting for the majority of the economic operations which are found in practice, and then on their basis besides automatically to create registers of tax accounting to fill in the tax declaration on income tax.

1C has developed the specialized report included in structure of a standard configuration for simplification of this task (the Tax accounting menu - the Analysis of a condition of tax accounting). According to introduction of change 1 and 2 it will be necessary to add (to improve) and the program "1C: Enterprise".

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«Экономика и социум» №4(35) 2017